Federal Register / Vol. 88, No. 233 / Wednesday, December 6, 2023 / Proposed Rules 84771 

CC:PA:01:PR (REG–134420–10), Room 

5203, Internal Revenue Service, P.O. 

Box 7604, Ben Franklin Station, 

Washington, DC 20044. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations 

under section 52, Kari DiCecco of the 

Office of Associate Chief Counsel 

(Employee Benefits, Exempt 

Organizations, and Employment Taxes) 

at (202) 317–5500; concerning the 

proposed regulations under section 414, 

Jessica Weinberger of the Office of 

Associate Chief Counsel (Employee 

Benefits, Exempt Organizations, and 

Employment Taxes) at (202) 317–4148 

(not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

The notice of proposed rulemaking 

(REG–134420–10) that is the subject of 

this correction is under sections 1502, 

1503, 1552, and 1563. The regulations 

under sections 52 and 414 provide rules 

similar to the rules under section 1563. 

An amendment to the regulations under 

section 1563 without parallel 

amendments to the regulations under 

sections 52 and 414 would create 

inconsistencies. This correction would 

make parallel changes to the regulations 

under sections 52 and 414. 

Need for Correction 

As published, REG–134420–10 

created inconsistencies by revising 

§ 1.1563–1 without revising parallel 

language in two additional regulations. 

Correction of Publication 

Accordingly, the publication of the 

proposed regulations (REG–134420–10), 

which was the subject of FR Doc. 2023– 

14098, is corrected as follows: 

1. On page 52062, the second column, 

after the first full paragraph, the 

following language is added: 

‘‘Sections 52(a) and 414(b) provide 

rules for controlled groups of 

corporations that incorporate section 

1563(a), with modifications. Sections 

52(b) and 414(c)(1) authorize regulations 

applying the principles of 52(a) and 

414(b) to trades or businesses under 

common control. The regulations under 

sections 52(b) and 414(c)(1) include 

constructive ownership rules that mirror 

the rules under section 1563. 

Accordingly, the proposed regulations 

would revise §§ 1.52–1(c)(1) and 

1.414(c)–2(b)(1) in the same way as they 

revise § 1.1563–1(a)(2).’’. 

2. In the Proposed Amendments to the 

Regulations, pages 52069 through 

52082, ‘‘Par. 6. through Par. 57.’’ is 

redesignated as ‘‘Par. 8. through Par. 

59.’’ respectively, ‘‘Par. 2. through Par. 

5.’’ is redesignated as ‘‘Par. 3. through 

Par. 6.’’ respectively, and new ‘‘Par. 2. 

and Par. 7.’’ are added in numerical 

order. 

§ 1.52–1 [Amended] 

3. Newly added Par. 2. should read as 

‘‘Par. 2. Section 1.52–1 is amended by 

removing the text ‘‘(directly and with 

the application of § 1.414(c)–4(b)(1), 

relating to options)’’ from paragraph 

(c)(1) wherever it appears and adding 

the text ‘‘(directly and with the 

application of § 1.414(c)–4(b)(1), (2), and 

(3))’’ in its place.’’. 

§ 1.414(c)–2 [Amended] 

4. Newly added Par. 7. should read as 

‘‘Par. 7. Section 1.414(c)–2 is amended 

by removing the text ‘‘(directly and with 

the application of § 1.414(c)–4(b)(1), 

relating to options)’’ from paragraph 

(b)(1) wherever it appears and adding 

the text ‘‘(directly and with the 

application of § 1.414(c)–4(b)(1), (2), and 

(3))’’ in its place.’’. 

Oluwafunmilayo A. Taylor, 

Section Chief, Publications and Regulations 

Section, Associate Chief Counsel, (Procedure 

and Administration). 

[FR Doc. 2023–26601 Filed 12–5–23; 8:45 am] 

BILLING CODE 4830–01–P 

FEDERAL COMMUNICATIONS 

COMMISSION 

47 CFR Part 73 

[MB Docket No. 23–406; RM–11969; DA 23– 

1107; FR ID 188092] 

Television Broadcasting Services 

Greenville, South Carolina 

AGENCY: Federal Communications 

Commission. 

ACTION: Proposed rule. 

SUMMARY: The Video Division, Media 

Bureau (Bureau), has before it a petition 

for rulemaking filed September 27, 

2023, by Carolina Christian 

Broadcasting, Inc. (Petitioner), the 

licensee of WGGS–TV, channel 2, 

Greenville, South Carolina (Station or 

WGGS). The Petitioner requests the 

substitution of channel 29 for channel 2 

at Greenville, South Carolina 

(Greenville) in the Table of TV 

Allotments. 

DATES: Comments must be filed on or 

before January 5, 2024 and reply 

comments on or before January 22, 

2024. 

ADDRESSES: Federal Communications 

Commission, Office of the Secretary, 45 

L Street NE, Washington, DC 20554. In 

addition to filing comments with the 

FCC, interested parties should serve 

counsel for the Petitioner as follows: 

Joseph C. Chautin, III, Esq., Hardy, 

Carey, Chautin & Balkin, LLP, 1080 

West Causeway Approach, Mandeville, 

Louisiana 70471. 

FOR FURTHER INFORMATION CONTACT: 

Joyce Bernstein, Media Bureau, at (202) 

418–1647; or Joyce Bernstein, Media 

Bureau, at Joyce.Bernstein@fcc.gov. 

SUPPLEMENTARY INFORMATION: In support 

of its channel substitution request, the 

Petitioner states that its proposed 

channel substitution would serve the 

public interest by resolving reception 

challenges currently experienced by 

viewers in the WGGS service area, and 

substantially improving access to the 

Station’s programming. According to the 

Petition, the Station regularly receives 

phone calls and email from viewers no 

longer able to receive the Station’s 

signal. The Petitioner notes that the 

Commission has recognized that VHF 

channels have certain characteristics 

that pose challenges for their use in 

providing digital television service, 

including a large variability in the 

performance of indoor antennas 

available to viewers, with most antennas 

performing very poorly on VHF 

channels. The Petitioner proposes to 

operate the Station on channel 29 with 

a 3-node Distributed Transmission 

System (DTS) facility. While an analysis 

using the Commission’s TVStudy 

software indicates that the Station’s 

move to channel 29 would create a 

predicted population loss area of 

946,964 persons, mostly located around 

the edge of the channel 2 noise limited 

contour, almost all of the population 

would remain ‘‘well-served’’ by five or 

more full power or Class A television 

signals. According to the Petitioner, 

only 417 persons predicted to live in the 

loss area would no longer be considered 

‘‘well-served,’’ and none of those 

persons would receive over-the-air 

television service from fewer than four 

stations. All viewers within the 

Station’s community of license will 

continue to be served by the Station. 

We believe that the Petitioner’s 

channel substitution proposal for WGGS 

warrants consideration. Channel 29 can 

be substituted for channel 2 at 

Greenville, South Carolina, as proposed, 

in compliance with the principal 

community coverage requirements of 

section 73.625(a) of the Commission’s 

Rules (rules), at coordinates 34–56′– 

26.4′′ N and 82–24′–40.4′′ W. In 

addition, we find that this channel 

change meets the technical 

requirements set forth in sections 73.616 

and 73.623 of the rules. Although the 

proposal would result in a loss of 

service to 946,964 persons, all but 417 


lotter on DSK11XQN23PROD with PROPOSALS1
84772 Federal Register / Vol. 88, No. 233 / Wednesday, December 6, 2023 / Proposed Rules 

persons would remain ‘‘well-served’’ by 

continuing to receive at least five full 

power or Class A stations. The 417 

persons that would no longer be 

considered to be ‘‘well-served’’ would 

continue to receive service from at least 

four such stations. This is also a number 

of persons that the Commission has 

found to be de minimis. 

This is a synopsis of the 

Commission’s Notice of Proposed 

Rulemaking, MB Docket No. 23–406; 

RM–11969; DA 23–1107, adopted 

November 27, 2023, and released 

November 27, 2023. The full text of this 

document is available for download at 

https://www.fcc.gov/edocs. To request 

materials in accessible formats (braille, 

large print, computer diskettes, or audio 

recordings), please send an email to 

FCC504@fcc.gov or call the Consumer & 

Government Affairs Bureau at (202) 

418–0530 (VOICE), (202) 418–0432 

(TTY). 

This document does not contain 

information collection requirements 

subject to the Paperwork Reduction Act 

of 1995, Public Law 104–13. In addition, 

therefore, it does not contain any 

proposed information collection burden 

‘‘for small business concerns with fewer 

than 25 employees,’’ pursuant to the 

Small Business Paperwork Relief Act of 

2002, Public Law 107–198, see 44 U.S.C. 

3506(c)(4). Provisions of the Regulatory 

Flexibility Act of 1980, 5 U.S.C. 601– 

612, do not apply to this proceeding. 

Members of the public should note 

that all ex parte contacts are prohibited 

from the time a Notice of Proposed 

Rulemaking is issued to the time the 

matter is no longer subject to 

Commission consideration or court 

review, see 47 CFR 1.1208. There are, 

however, exceptions to this prohibition, 

which can be found in Section 1.1204(a) 

of the Commission’s rules, 47 CFR 

1.1204(a). 

See Sections 1.415 and 1.420 of the 

Commission’s rules for information 

regarding the proper filing procedures 

for comments, 47 CFR 1.415 and 1.420. 

Providing Accountability Through 

Transparency Act: The Providing 

Accountability Through Transparency 

Act, Public Law 118–9, requires each 

agency, in providing notice of a 

rulemaking, to post online a brief plainlanguage summary of the proposed rule. 

The required summary of this Notice of 

Proposed Rulemaking/Further Notice of 

Proposed Rulemaking is available at 

https://www.fcc.gov/proposedrulemakings. 

List of Subjects in 47 CFR Part 73 

Television. 

Federal Communications Commission. 

Thomas Horan, 

Chief of Staff, Media Bureau. 

Proposed Rule 

For the reasons discussed in the 

preamble, the Federal Communications 

Commission proposes to amend 47 CFR 

part 73 as follows: 

PART 73—RADIO BROADCAST 

SERVICE 

■ 1. The authority citation for part 73 

continues to read as follows: 

Authority: 47 U.S.C. 154, 155, 301, 303, 

307, 309, 310, 334, 336, 339. 

■ 2. In § 73.622, in the table in 

paragraph (j), under South Carolina, by 

revising the entry for Greenville to read 

as follows: 

§ 73.622 Digital television table of 

allotments. 

* * * * * 

(j) * * * 

Community Channel No. 

* * * * * 

South Carolina 

* * * * * 

Greenville .................. * 8, 17, 29, 30. 

* * * * * 

[FR Doc. 2023–26676 Filed 12–5–23; 8:45 am] 

BILLING CODE 6712–01–P 


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